=+Direct materials: Enamel Paint Porcelain Total Total direct materials purchases budgeted for June $33,840 $5,340 $118,980 $158,160 Estimated inventory, June 1, 2010 1,150 2,800 4,330 8,280 Desired inventory, June 30, 2010 2,400 2,050 6,000 10,450 Kiln Decorating Direct labor cost: Department Department Total Total direct labor cost budgeted for June $41,600 $142,400 $184,000 Finished goods inventories: Dish Bowl Figurine Total Estimated inventory, June 1, 2010 $4,060 $2,970 $2,470 $ 9,500